The commissioner may waive the collection of any interest, in whole or in part, due the state on any unpaid taxes whenever or to the extent that he reasonably determines that the delay in payment of the taxes was attributable to the action or inaction of the department.
(Ga. L. 1960, p. 990, § 2; Code 1933, § 91A-238, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 3, § 48.)
OPINIONS OF THE ATTORNEY GENERAL
Authority if facts undisputed and assessment correct.
- There is no provision authorizing the commissioner to compromise or settle the principal amount of tax in dispute when there is no dispute as to the facts and the commissioner finds that the assessment is correct in all respects. 1969 Op. Att'y Gen. No. 69-30.
RESEARCH REFERENCES
Am. Jur. 2d.
- 72 Am. Jur. 2d, State and Local Taxation, §§ 749, 750.
C.J.S.- 85 C.J.S., Taxation, §§ 743 et seq., 1750 et seq.
ALR.- Power to remit, release, or compromise tax claim, 28 A.L.R.2d 1425.